Home For AAT student members AQ 2013 AAT Level 3 (Level 6 in Scotland)
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unit 6

meibakermeibaker Trusted RegularRegistered Posts: 481
does anyone has a easy way to remember which abnomal gain a/c and abnomal loss a/c and normal loss a/c. i get really confused about what's put into these account, i am ok with doing the process a/c, then i just get confused what figure should be in debit side of and credit side of the each account!
any ideas on how to remember these a/c . thnaks


  • SandyHoodSandyHood Font Of All Knowledge Registered, Moderator Posts: 2,034
    Use the physical measures first (i.e. look at the kilogrammes metres litres etc)

    Enter the kgs of materials put into the process

    Enter the kgs of normal loss
    Enter the actual kgs produced

    If materials put in are more than(>) the normal loss kgs + the output then there MUST be an abnormal gain to make the output kgs balance the inputs.

    If input kgs < normal loss + actual out put the balance should be credited (abnormal gain)
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